If a transient lodging tax collector fails or refuses to collect the tax or to make, within the time provided in this chapter, any report and remittance of the tax or any portion thereof, or makes a fraudulent return or otherwise willfully attempts to evade this chapter, the tax administrator may proceed in such manner as the tax administrator deems best to obtain facts and information on which to base an estimate of the tax due. As soon as the tax administrator has determined the tax due, the tax administrator may proceed to determine and assess against such transient lodging tax collector the tax, interest and penalties provided for by this chapter. The tax administrator shall give a notice of the amount so assessed within 10 years after discovery by the tax administrator of any fraud, intent to evade or failure or refusal to collect said tax, or failure to file return. The amount assessed shall become due and payable immediately upon receipt of notice and shall become final within 10 days after the tax administrator has given notice thereof; provided, however, the transient lodging tax collector may petition for redetermination and refund as herein provided. [BC 7.18.085, added by Ordinance No. 4687, 6/21/16]